Part II - Employee offer & Coverage
Line 16: Code 2B
Code 2B indicates that the employee is not a full-time employee. Enter 2B in Line 16 if the employee wasn't full-time and chose not to enroll in MEC offered for the month. If the employee did enroll in coverage but terminated their employment before the end of the month, use 2B for that month. You should also enter Code 2B for January 2015 if you offered coverage no later than the first day of the first payroll period that began in January 2015 and the coverage is considered affordable under section 4980H.
On Line 16 of Form 1095-C, one of the following Safe Harbor Codes will need to be entered to reflect the Safe Harbor situation with regards to this employee, if applicable: